Part 14Income tax liability: miscellaneous rules
F1Chapter 2BUK representative of non-UK resident
Introduction
835COverview of Chapter
(1)
This Chapter provides for a branch or agency to be treated as the UK representative of a non-UK resident in respect of certain amounts chargeable to income tax.
(2)
For obligations and liabilities in relation to income tax imposed on a branch or agency which under this Chapter is treated as the UK representative of a non-UK resident, see Chapter 2C.